1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting infant and child car seats;amending 
1.3 	Minnesota Statutes 2014, section 297A.67, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2014, section 297A.67, is amended by adding a 
1.6 	subdivision to read:
1.7 		Subd. 34.Car seats. The sale of an infant or child car seat, including a booster seat, 
1.8 	that meets the requirements of a child passenger restraint system under motor vehicle 
1.9 	safety standards established by the United States Department of Transportation is exempt.

1.10 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.11 	June 30, 2015.